# Finance Act 2014, Paragraph 7


In paragraph 101 (civil penalties: incorrect certificates) in sub-paragraph (2)(a)—
(a) in sub-paragraph (ii) after “12,” insert “ 12A, ”,
(b) after sub-paragraph (ii) insert “ or ”, and
(c) omit sub-paragraph (iiia) and the “or” after it.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/20/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-20/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.